I rolled over my IRA to my 401(k) in 2023. I recently received a letter from my IRA stating that my closed IRA account owes taxes on UBTI, they are going to file IRS Form 990-T and that they may be required to file without payment (total tax due is $40). My 401(k) is also unable to pay the taxes due. How do you pay UBTI taxes which are the product of an already-closed IRA account?
